Vessels, materials, tools, fuels, and machinery, and replacement parts which are consumed and used directly and exclusively in commercial fishing are exempt from sales tax.

Origin: M.G.L. c. 64H, § 6(r), (s) and (o)

Item Number
FY2019
FY2020
FY2021
FY2022
FY2023
3.309
13.2
13.8
14.4
15.0
15.6
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